Case law

McGlue v. Commissioner

41 B.T.A. 1186 · United States Board of Tax Appeals · May 21, 1940

. * * * In Jackson v. … Spring City Foundry Co. v. Commissioner, supra. Reviewed by the Board. Decision will be entered wider Bule SO.

Center Inv. Co. v. Commissioner

43 B.T.A. 46 · United States Board of Tax Appeals · Dec 10, 1940

in Helvering v. … Bruun, 309 U.S. 461 , and for findings and decision on the other questions left undetermined by the Board."

Forty-Four Cigar Co. v. Commissioner

2 B.T.A. 1156 · United States Board of Tax Appeals · Nov 4, 1925

Forty-Four Cigar Co. v. Commissioner Docket No. 1405. … United States Board of Tax Appeals 2 B.T.A. 1156 ; 1925 BTA LEXIS 2134 ; November 4, 1925 , Decided Submitted May 14, 1925 . *2134 Expenditures made by a corporation for the purpose of inducing a relative of the president

Reid v. Commissioner

2 B.T.A. 1198 · United States Board of Tax Appeals · Nov 6, 1925

Reid v. Commissioner Docket No. 2457. … United States Board of Tax Appeals 2 B.T.A. 1198 ; 1925 BTA LEXIS 2115 ; November 6, 1925 , Decided Submitted April 27, 1925 . *2115 Bad debts are allowable deductions only in the year in which the debt was ascertained to

Bassett v. Commissioner

33 B.T.A. 182 · United States Board of Tax Appeals · Oct 11, 1935

In North American Oil Consolidated v. Burnet, 286 U. … Reviewed by the Board. Decision will he entered under Rule 50.

Chapman v. Commissioner

19 B.T.A. 105 · United States Board of Tax Appeals · Feb 27, 1930

Sanders v. Soutter, 136 N. Y. 97 ; Vail v. Vail, 49 Conn. 52 ; Cook v. McDowell, 52 N. J. E. 351. … Reviewed by the Board. Judgment will he entered for the respondent.

Houseal-Simons Agency, Inc. v. Commissioner

3 B.T.A. 370 · United States Board of Tax Appeals · Jan 16, 1926

Houseal-Simons Agency, Inc. v. Commissioner Docket No. 3418. United States Board of Tax Appeals 3 B.T.A. 370 ; 1926 BTA LEXIS 2694 ; January 16, 1926 , Decided Submitted June 24, 1925 . *2694 Oscar W. … On reference to the Board, STERNHAGEN, LANSDON, and LOVE dissent.

Grunbaum v. Commissioner

44 B.T.A. 810 · United States Board of Tax Appeals · Jun 25, 1941

The date of acquisition of property determines its character as separate or community property, In re Brown’s Estate, 214 Pac. 10 (Washington); and cases therein cited. … And the date of acquisition taken is that when the equitable interest arises and not when the legal title is transferred, Guye v. Guye, supra; Ahern v. Ahern, 71 Pac. 1023 (Washington); Forker v.

Burlington Overall Mfg. Co. v. Commissioner

2 B.T.A. 143 · United States Board of Tax Appeals · Jun 24, 1925

Co. v. Commissioner Docket No. 2106. United States Board of Tax Appeals 2 B.T.A. 143 ; 1925 BTA LEXIS 2524 ; June 24, 1925 , Decided Submitted April 23, 1925 . *2524 Theodore B. Benson, Esq., for the taxpayer. Robert A. … The Board does not regard the exhibits annexed to the stipulation as a necessary part of its findings. DECISION.

New Orleans Shipwright Co. v. Commissioner

5 B.T.A. 458 · United States Board of Tax Appeals · Nov 11, 1926

NEW ORLEANS SHIPWRIGHT CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. New Orleans Shipwright Co. v. Commissioner Docket Nos. 228, 876, 5111. … It differed for each ship and for each cargo, but in every instance it had to conform with detailed, printed rules of the *2861 New York Board of Underwriters and had to be approved by an inspector of that board before the

Meadows & Co. v. Commissioner

5 B.T.A. 241 · United States Board of Tax Appeals · Oct 27, 1926

MEADOWS & COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Meadows & Co. v. Commissioner Docket No. 114. … United States Board of Tax Appeals 5 B.T.A. 241 ; 1926 BTA LEXIS 2930 ; October 27, 1926 , Decided *2930 In the circumstances of this proceeding, held, that he value of a stock subscription agreement may not be included in

American Peanut Corp. v. Commissioner

6 B.T.A. 1087 · United States Board of Tax Appeals · Apr 29, 1927

AMERICAN PEANUT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Peanut Corp. v. Commissioner Docket No. 6809. … United States Board of Tax Appeals 6 B.T.A. 1087 ; 1927 BTA LEXIS 3323 ; April 29, 1927 , Promulgated *3323 Amounts paid out for the replacement of machinery and equipment destroyed, damaged and replaced as the result of

Atwood v. Commissioner

29 B.T.A. 740 · United States Board of Tax Appeals · Jan 11, 1934

The legal situation presented upon this point has been resolved by the Supreme Court in Helvering v. Butterworth, 290 U.S. 365 . … Reviewed by the Board. Judgment will be entered under Rule SO.

Davis v. Commissioner

24 B.T.A. 36 · United States Board of Tax Appeals · Sep 16, 1931

This Board and the courts have repeatedly sustained the validity of section 280, supra, and, since we are bound by such holdings, no good purpose would be served by a discussion of that issue in this opinion. … Phillips v. Commissioner of Internal Revenue, 283 U. S. 589 .

Iten Biscuit Co. v. Commissioner

25 B.T.A. 880 · United States Board of Tax Appeals · Mar 15, 1932

ITEN BISCUIT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Iten Biscuit Co. v. Commissioner Docket Nos. 16429, 20899. … The written stipulation filed by the parties at the *1486 hearing, contains the following: V.

Gambee v. Commissioner

4 B.T.A. 1234 · United States Board of Tax Appeals · Sep 30, 1926

Gambee v. Commissioner Docket No. 3972. … United States Board of Tax Appeals 4 B.T.A. 1234 ; 1926 BTA LEXIS 2016 ; September 30, 1926 , Decided *2016 Cost of building certain houses ascertained for purpose of determining the gain resulting from the sale thereof.

DeFord v. Commissioner

19 B.T.A. 339 · United States Board of Tax Appeals · Mar 20, 1930

DEFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DeFord v. Commissioner Docket No. 28483. … It has a well equipped plant, its product is well and favorably known, and its management, in the opinion of the Board of Directors is efficient.

Holzer v. Commissioner

33 B.T.A. 871 · United States Board of Tax Appeals · Jan 7, 1936

HOLZER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Holzer v. Commissioner Docket No. 66990. United States Board of Tax Appeals 33 B.T.A. 871 ; 1936 BTA LEXIS 812 ; January 7, 1936 , Promulgated *812 J.

Brugh v. Commissioner

32 B.T.A. 898 · United States Board of Tax Appeals · Jul 9, 1935

REX BRUGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Brugh v. Commissioner Docket No. 71304. … Reviewed by the Board. Judgment will be entered for the respondent.

Isse Koch & Co. v. Commissioner

1 B.T.A. 624 · United States Board of Tax Appeals · Feb 26, 1925

Isse Koch & Co. v. Commissioner Docket No. 322. … From admissions in the pleadings, stipulations by the parties, and evidence offered at the hearings, the Board makes the following FINDINGS OF FACT. 1.